Accounting valuation in nineteenth-century French bankruptcies

Labardin, Pierre

doi:10.1177/1032373213487976

Cited by 9 publications

(6 citation statements)

References 23 publications

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“… 3. Recent articles published in Accounting History illustrate the breadth of what may be considered accounting data: a single tally list of articles given to an American Indian chief (Francis and Samkin, 2014); letters and audit reports (Dattin, 2014); protocols of general meetings and a member’s private records (Schaeffer et al, 2014); bankruptcy archives of the Paris Court of Commerce (Lebardin, 2013); annual reports, committee minute books and media commentaries (Halabi et al, 2012); national census records (Bisman, 2010); and the minutes of the Annual General Meetings of a university ladies’ tea society (Jeacle, 2008). …”

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confidence: 99%

After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand

Vosslamber

2015

Accounting History

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There has been little discussion of what archival accounting evidence can contribute to an understanding of a society's response to a natural disaster. This article focuses on two severe earthquakes which struck New Zealand in 1929 and 1931 and makes two main contributions to accounting history. First, by discussing evidence from archival sources, it contributes to the literature on accounting in a disaster. This provides a basis for future theory building and for future comparative research related to the response to more recent natural disasters such as the 2010-11 Canterbury earthquakes. Secondly, it questions the conclusions of recently published research concerning the role of central and local government in this and recent earthquakes.

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confidence: 99%

After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand

Vosslamber

2015

Accounting History

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“…This part of the study deals with two mechanisms available to a company at the culmination of bankruptcy proceedings. Labardin (2013) presented one of the general bankruptcy laws as that of France, that after the company is assured that its assets fall short to pay off the liabilities, it has three days to voluntarily file for bankruptcy, else creditors or the courts file the case. Once the case has been lodged, the company is supposed to furnish the balance sheet which is used as the basis for valuing assets and liabilities.…”

Section: Outcomes Of Bankruptcymentioning

confidence: 99%

“…Then a provisional receiver is appointed by the court for managing the operations of the company until the permanent receiver gets appointed contingent upon the discussion between the court and the creditors. The receiver then prepares the balance sheet depending on settlement vs. liquidation (Labardin, 2013). White, LLP, Dallas, and Medford (2003) asserted that bankruptcy law can be said to have achieved its true goal if, with its enforcement, directors can save the interests of all th a corporate debtor is liquidated and not resolved.…”

Section: Outcomes Of Bankruptcymentioning

confidence: 99%

Resolution vs. Liquidation Under Ibc

Gupta¹

2019

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Resolution over the liquidation of a bankrupt company is desirable as it better protects the interests of shareholders and employees. But, the number of liquidations have been reported to be three times of resolutions under Insolvency and Bankruptcy Code of India.Existing literature provides that bankrupt companies should be resolved or liquidated depending on their potential to contribute to the economic growth of a nation. This study attempts to determine whether outcomes of bankruptcy proceedings in India depend on the competence of companies or not. It also delves into other factors impacting the likelihood of survival of companies after bankruptcy proceedings. This study has used logistic regression and independent sample t-test for analyzing 115 responses of insolvency professionals on a questionnaire investigating reasons behind the outcome of resolution vs. liquidation. Additionally, it has also used phenomenological analysis to analyse the interviews of 10 insolvency professionals. Results reveal that the outcomes of bankruptcy proceedings are not being based on the economic efficiency of companies.However, if a company timely files for bankruptcy, it has 1.731 times the chances of resolution over liquidation. Phenomenology has unfolded the plight of insolvency professionals, incompetence of National Company Law Tribunal, and drawbacks of the supremacy of committee of creditors.

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“…Small companies widely used historical cost without depreciation in accounting valuation. The receiver clearly erred on the side of caution, which led to asset value reductions set against losses over time linked to wear and tear (Labardin, 2013).…”

Section: The Need To Charge Depreciation and The Rule Of Capital Maintenancementioning

confidence: 99%

The interplay between law and accounting in the conceptualization of depreciation in Spain (1885–1939)

Morales-Caparrós

Bentabol-Manzanares

2016

Accounting History

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This research studies the emergence of the concept of depreciation in Spain up to 1939, identifying the interplay between law and accounting. We focus our analysis on the hypotheses of both Watts and Zimmermann (1979) and of Napier and Noke (1992). Our intention is to fulfil this dual task of retrieval and reinterpretation of the origins of depreciation in Spain, in order to analyse the concerns over the importance of implementing depreciation policies and the role played by accounting thinkers and legal regulations in the adoption of Spanish accounting depreciation. We find no evidence for the market-for-excuses hypothesis and, in contrast to the conclusions of Watts and Zimmermann (1979), it seems that the change in accounting theory appeared before rather than after changes to the law. This interplay fits with Napier and Noke’s hypothesis of a multidirectional process in which each discipline affects and influences the other.

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Accounting valuation in nineteenth-century French bankruptcies

Cited by 9 publications

References 23 publications

After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand

After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand

Resolution vs. Liquidation Under Ibc

The interplay between law and accounting in the conceptualization of depreciation in Spain (1885–1939)

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